Regulation 172 — Audit Regulations 2020
Original Rule Text
172. Powers to modify or relax
The whole or part of these Regulations may be modified under the orders of the Comptroller and Auditor General. Any provisions of these Regulations may also be relaxed by a general or special order of the Comptroller and Auditor General.
What This Means
The CAG has the power to modify any part of these Regulations or even the whole set of Regulations. Additionally, the CAG can relax (waive or create exceptions to) any specific provision through a general order (applicable to all) or a special order (for a specific case). This gives the CAG the flexibility to adapt the regulatory framework as circumstances require, without needing to issue a completely new set of regulations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The CAG can modify any part or all of these regulations
- 2The CAG can relax any provision through general or special orders
- 3General orders for relaxation apply universally; special orders apply to specific cases
- 4This provides flexibility to adapt to changing circumstances
- 5Modifications and relaxations are at the CAG's sole discretion
Practical Example
During a national emergency or pandemic, the CAG issues a general order relaxing the timelines prescribed for various audit communications under these regulations — extending deadlines for closing meetings, draft paragraph responses, and ATN submissions by 3 months. Separately, a special order relaxes Regulation 159 (physical verification) for a specific audit where on-site access is restricted due to security concerns in a border area, allowing the audit team to rely on video-based verification instead.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is there any limit to the CAG's power to modify these regulations?▼
How are modifications communicated?▼
Can a relaxation be granted after the fact — for a past non-compliance?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.